721 CONTRIBUTION CLOSING EVIDENCE CHECKLIST
721 UPREIT Pros | General education

1. TRANSFER
[ ] Final recorded deed, assignment or interest-transfer instrument
[ ] Legal description or exact contributed-interest identifier
[ ] Recording or delivery receipt
[ ] Contributor and recipient legal names match the closing file

2. EFFECTIVE CONTRIBUTION
[ ] Executed contribution agreement and all final schedules
[ ] Closing certificate and effective date/time
[ ] Closing-condition satisfaction and written waivers
[ ] Authority, consent and signature evidence

3. FINAL ECONOMICS
[ ] Final contribution or settlement statement
[ ] Agreed value and valuation date
[ ] Cash, reserves, prorations, costs and other adjustments
[ ] Signed explanation for changes from the last estimate

4. DEBT AND OBLIGATIONS
[ ] Payoff, assumption, refinancing or lender-consent evidence
[ ] Guarantee release or retained-obligation record
[ ] Before-and-after debt schedule
[ ] Partnership-liability information for the tax preparer

5. OP UNITS
[ ] Authoritative issuer ledger or partner-admission record
[ ] Exact operating-partnership legal name
[ ] Registered owner, unit class, count and issuance date
[ ] Reconciliation to the final signed formula and adjustments

6. GOVERNING RIGHTS
[ ] Current partnership agreement and amendments
[ ] Joinder, side letters and registration-rights documents
[ ] Tax-protection agreement, if any
[ ] Transfer, redemption, lockup and conversion provisions for the unit class

7. TAX OPENING FILE
[ ] Historical adjusted basis and depreciation records
[ ] Contribution-date value and Section 704(c) opening record
[ ] Consideration, cash and closing-cost detail
[ ] CPA outside-basis and liability workpaper

EXCEPTION LOG
For each mismatch, record the document, field, observed value, expected value,
responsible party, next evidence, due date and final written resolution.

Do not place account numbers, tax returns, wire instructions or identity documents
in a general website contact form. Use a verified secure channel requested by the
appropriate professional.

This checklist does not prove closing, Section 721 treatment, basis, unit value,
title, contract compliance, distributions, liquidity or any tax result.